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Home / Simons-Taxes /IHT, trusts and estates /Part I3 Lifetime transfers /Division I3.2 Value transferred by a transfer of value /Calculating the value transferred / I3.255 Transfers affecting related property
Commentary

I3.255 Transfers affecting related property

IHT, trusts and estates

The loss to an estate, and accordingly the value transferred, can be very much affected where there is related property. Related property is property comprised in the estate of the transferor's spouse (or civil partner), or that is (or has within the last five years been) the property of a charity or

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